+ The following are the statements of comprehensive income and financial positions of Green Limited: Green Limited Statement of Comprehensive Income for the Year Ended 31 December 2018 GHC Sales Less: Cost of goods sold Opening stock Purchases Less closing stock Gross profit Less operating expenses Administrative expenses Depreciation Selling & distribution expenses Profit before interest and tax Interest Profit before tax Corporate tax Profit after interest & tax Non-current assets Plant & machinery Motor vehicles Equipment Current assets Inventory Receivables Cash & bank Green Limited Statement of Financial Position as at 31 December 2018 31/1/2018 Total assets Financed by: Stated capital Income surplus Non-current liabilities 5% Debenture Current liabilities Creditors Total equity and liabilities 24,000 20,000 48,000 55,000 2,000 20,000 8,000 10,000 38,000 92,000 130,000 16,500 48,000 64,500 (24,000) 57,000 46,000 27,000 130,000 (9,000) (4,000) (10,000) 16,500 23,000 34,000 GHC $6,000 40,000 5,000 (40,500) 45,500 (23,000) 22,500 (5,000) 31/12/017 17,500 6,000 11,500 15,000 8,000 12,000 35,000 73,500 108,500 45,000 35,200 28,300 108,500 Required: (a) Prepare the Statement of Cash-flow for Simons Limited for the year ended 31 December 2018.